2013 (7) TMI 610

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..... Ranka as reported in [ 2011 (11) TMI 449 - KARNATAKA HIGH COURT ], Circular issued by the Board in that case even though was subsequent to the date of filing of the appeal would have retrospective effect and if the total amount involved is less than the prescribed amount in the Circular by the CBDT, the appeal is not maintainable – Appeal rejected as not maintainable – Decided against the Revenue. .....

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..... Ranka as reported in 2012 (284) E.L.T. 185. He submits that in this decision the Hon ble High Court took the view that the Circular issued by the Board in that case even though was subsequent to the date of filing of the appeal would have retrospective effect and if the total amount involved is less than the prescribed amount in the Circular by the CBDT, the appeal is not maintainable. He submit .....

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..... ed and whether it has been admitted or not. According to the status in the website, the SLP has been numbered and other than the number, no other information is available. She admits that she is not in a position to produce any stay order. 4. I find that the decision of the Hon ble High Court cited supra is squarely applicable to the present case and therefore the appeals have to be rejected as .....

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